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Yes, but we are not talking about the mixing/mastering sample rate, but the distribution sample rate/resolution.

High resolution is absolutely important in some mixing scenarios to prevent pre-ringing and aliasing in the effects chain (distortion effects or otherwise). But once you have your hi-res master, there is zero advantage to distribute it that way. At that point, a 48Khz/16-bit FLAC is as good as it gets.

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